Legal basis: Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on Implementing the Special Support Plan for Firms to Stabilize and Expand Posts (II) Broaden the scope of replacing training with work. Support enterprises to carry out training for newly recruited workers, expand jobs and expand employment. For small and medium-sized enterprises that employ people with employment difficulties, family members with zero employment, college graduates within two years of leaving school, and registered unemployed people, if they carry out training for workers, they can be given vocational training subsidies according to the number of people they absorb. Support difficult enterprises to carry out training instead of work, stabilize employment and ensure life. For small and medium-sized enterprises that are temporarily difficult in production and operation due to the epidemic situation and have stopped working, if employees are organized to carry out training on behalf of employees, vocational training subsidies can be given to enterprises according to the number of employees who organize employee training.